【作者】 张弛；

【导师】 夏新平；

【作者基本信息】 华中科技大学 ， 工商管理， 2020， 硕士

【摘要】 随着中央作出医疗卫生体制改革重要战略部署,医疗机构的竞争日益激烈,对医院基础设施和医疗设备的投资需求逐渐加大。单靠财政拨款和自营收入往往无法满足医疗机构融资需求,融资租赁这一筹资方式为医疗机构开辟了新的融资渠道,在推动医疗机构设备升级方面发挥了较为积极的作用。我国医疗设备融资租赁兴起于20世纪90年代,从2009年开始进入高速发展期,但随着租赁项目风险的不断暴露,国家监管力度不断加大,医疗融资租赁发展趋缓。2020年受疫情影响,融资租赁政策利好,租赁公司如何把握机遇,应对风险,对促进医疗行业稳定发展有着极为重要的意义。本文采取了文献分析法和案例分析法,研究融资租赁公司如何识别和应对医疗设备融资租赁项目中面临的风险。首先,本文将国内外学者对医疗设备融资租赁项目风险管理的研究成果进行了梳理,作为全文的理论基础。其次,从我国医疗设备融资租赁的发展现状出发,结合业务流程,分析其中面临的主要风险,构建项目风险管理实施框架。然后,分别选取一所公立医院和一所民营医院作为研究对象进行案例分析,对案例中租赁公司面临的信用风险、操作风险、法律风险等进行识别和评价。通过研究,得出以下结论:我国现阶段医疗设备融资租赁市场具有较大潜力,监管环境逐步改善、总体趋严。我国医疗设备融资租赁项目以售后回租模式为主,项目流程主要包含项目调查、项目审定、项目执行、租后管理和结项五个阶段,主要面临的风险类型有信用风险、操作风险和法律风险。基于以上研究,本文从完善融资租赁公司内部管理、加强与其他金融机构的合作、强化租赁设备管理及加强融资租赁人才培养四个方面对租赁公司项目风险管理提出建议,为医疗融资租赁的后续转型提供一定参考。更多还原

【Abstract】 With the central government making an important strategic deployment of medical and health system reform,the competition of medical institutions is increasingly fierce,and the investment demand for hospital infrastructure and medical equipment is gradually increasing.The financing demands of medical institutions can not be met by government grants and self-supporting income.Financial leasing has opened up a new financing channel for medical institutions and played an active role in promoting the upgrading of medical equipment.Chinese medical equipment financial leasing rose in the 1990 s and entered a period of rapid development since 2009.However,with the continuous exposure of leasing project risks,the national supervision has been constantly increasing and the development of medical financial leasing became slower.In 2020,policy was positive for the financial leasing affected by the novel coronavirus epidemic disease.How to seize the opportunity and deal with the risks is of great significance to promote the stable development of the medical industry.Literature research and case analysis are used to explore how to effectively identify and control the risk of medical equipment financial leasing project in this thesis.First of all,this thesis reviews the research on the risk management of medical equipment leasing projects by domestic and overseas scholars as the theoretical basis of the full text.Secondly,analyzes the main risks combined with the business process based on current development status of medical equipment financial leasing in China,and constructs the implementation framework of project risk management.Then,the thesis selects one public hospital and one private hospital as the research objects for case analysis,identifies and evaluates the credit risk,operational risk and legal risk faced by the leasing company in the case.Through the research,the conclusions are as follows: the financial leasing market of medical equipment in China has great potential,the regulatory environment has gradually improved and become more and more strict by the large.The main business model of medical equipment financial leasing in China is the sales and leaseback financing mode.The general project process includes five key sections: project investigation,project approval,project implementation,post-leasing management and project closeout.The main risks are credit risk,operational risk and legal risk.Based on the above research,this thesis puts forward some suggestions on the project risk management from the aspects of improving the internal management of financial leasing companies,promoting the cooperation with other financial institutions,strengthening the management of leasing equipment and the training of financial leasing talents,so as to provide certain reference for the subsequent transformation of medical financial leasing.更多还原